Rhode Island General Laws 45-10-5. Filing of audit report
The accountants making the post audit required by § 45-10-4 shall submit a report on their examination of the financial statements to the city or town audited, and the town or city clerk of the city or town shall file duplicate copies of the post audit with the state director of revenue and the state auditor general not later than six (6) months after the close of the fiscal year. The copy of the report filed with the director of revenue shall be a public record. The auditor general may, in his or her discretion, grant extensions in the filing of the audit report only upon reasonable cause for the extension being demonstrated by the municipality. In those cases, the determination of the auditor general as to the existence of reasonable cause shall be deemed conclusive.
History of Section.
G.L. 1938, ch. 347, § 1; P.L. 1955, ch. 3414, § 1; G.L. 1956, § 45-10-5; P.L. 1976, ch. 200, § 1; P.L. 1985, ch. 181, art. 61, § 23; P.L. 2002, ch. 324, § 1; P.L. 2002, ch. 414, § 1; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
Terms Used In Rhode Island General Laws 45-10-5
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9